Jde o v\u00fdznamn\u00e9 nav\u00fd\u0161en\u00ed administrativy pro podnikatele z d\u016fvodu, \u017ee F\u00da nest\u00edhaj\u00ed kontrolovat a kdy\u017e u\u017e kontroluj\u00ed, tak nic nenach\u00e1zej\u00ed. To v\u0161echno chce MF vy\u0159e\u0161it nar\u00e1z zaveden\u00edm kontroln\u00edho v\u00fdkazu a na jeho z\u00e1klad\u011b v\u00fdpo\u010dty b\u011b\u017e\u00edc\u00edmi uvnit\u0159 „matrixu“ (neboli na z\u00edskan\u00fdch datech z kontroln\u00edho hl\u00e1\u0161en\u00ed na serverech ministerstva).<\/p>\n\n\n\n
a) z\u016fst\u00e1v\u00e1 nepostihnut\u00e9 pou\u017eit\u00ed fiktivn\u00edch n\u00e1kladov\u00fdch faktur od nepl\u00e1tc\u016f a v p\u0159\u00edpad\u011b n\u00e1kupu slu\u017eeb mimo EU<\/p>\n\n\n\n
b) kdy\u017e FU nest\u00edhaj\u00ed kontrolovat dnes, jak budou st\u00edhat nov\u00e9 kontroly na oby\u010dejn\u00e9 nesrovnalosti, kdy jim po\u010d\u00edta\u010d vyhod\u00ed nelad\u00edc\u00ed \u00fadaje mezi 2mi firmami a n\u011bkdo mus\u00ed p\u0159ij\u00edt a zjistit co je co.<\/p>\n\n\n\n
c) RPDP (re\u017eim p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti) je tu jen chv\u00edli, F\u00da se po\u0159\u00e1dn\u011b je\u0161t\u011b nenau\u010dil vyu\u017e\u00edt z\u00edskan\u00e1 data a u\u017e by se m\u011bl ru\u0161it a nahradit rozs\u00e1hlej\u0161\u00ed evidenc\u00ed)<\/p>\n\n\n\n
d) v kontroln\u00edm v\u00fdkazu bude nutn\u00e9 uv\u00e1d\u011bt ke ka\u017ed\u00e9 transakci nov\u00e9 \u00fadaje (v\u016fbec nikomu by zaveden\u00ed odes\u00edl\u00e1n\u00ed z\u00e1znamn\u00ed povinnosti nevadilo, pokud by se odes\u00edlaly \u00fadaje, kter\u00e9 u\u017e v \u00fa\u010detn\u00edm programu jsou, a podnikatel\u00e9 maj\u00ed povinnost je poskytnout p\u0159i kontrole)<\/p>\n\n\n\n
P\u0159esn\u011b tak, to nejd\u016fle\u017eit\u011bj\u0161\u00ed jsou pr\u00e1v\u011b ty nav\u00edc uv\u00e1d\u011bn\u00e9 \u00fadaje. Z toho co je zat\u00edm o kontroln\u00edm v\u00fdkaze zn\u00e1mo by to byly tyto:<\/strong><\/p>\n\n\n\n 1) datum uskute\u010dn\u011bn\u00ed zdaniteln\u00e9ho pln\u011bn\u00ed a datum uplatn\u011bn\u00ed odpo\u010dtu (u ka\u017ed\u00e9 faktury, dokladu o jeden datumov\u00fd \u00fadaj nav\u00edc)<\/strong><\/p>\n\n\n\n 2) rozsah pln\u011bn\u00ed (po\u010det kus\u016f, kila?)<\/strong><\/p>\n\n\n\n Jen\u017ee to znamen\u00e1, \u017ee by se musel ka\u017ed\u00fd \u0159\u00e1dek faktury p\u0159episovat do \u00fa\u010detn\u00edho programu. M\u00edsto dvou \u0159\u00e1dk\u016f, jich bude t\u0159eba 30 (podle po\u010dtu polo\u017eek faktury a kdo tuhle pr\u00e1ci zaplat\u00ed?).<\/strong><\/p>\n\n\n\n V d\u016fvodov\u00e9 zpr\u00e1v\u011b k novele je uvedeno, \u017ee kontroln\u00ed hl\u00e1\u0161en\u00ed bude obsahovat \u00fadaje pot\u0159ebn\u00e9 pro spr\u00e1vu dan\u00ed. Rozsah \u00fadaj\u016f bude stanoven formul\u00e1\u0159em Kontroln\u00edho hl\u00e1\u0161en\u00ed. Jedin\u00fd kdo nyn\u00ed asi v\u00ed co by tam mohlo b\u00fdt je n\u00e1vrh\u00e1\u0159 vizu\u00e1ln\u00ed podoby Kontroln\u00edho hl\u00e1\u0161en\u00ed. <\/strong><\/p>\n\n\n\n Ministr Babi\u0161 ve sv\u00fdch vystoupen\u00edch tvrd\u00ed, \u017ee o rozsahu poskytovan\u00fdch dat jsou ochotni jednat. P\u0159i vzpom\u00ednce na z\u00e1konod\u00e1rn\u00e9 a v\u00fdkladov\u00e9 kotrmelce ministerstva financ\u00ed, mne jeho prohl\u00e1\u0161en\u00ed v\u016fbec neuklid\u0148uje.<\/strong><\/p>\n\n\n\n Osobn\u011b si mysl\u00edm, \u017ee tak podrobn\u00e9 informace (viz bod 2) tam nebudou, z jednoduch\u00e9ho d\u016fvodu, proto\u017ee by do\u0161lo k „lidov\u00e9mu povst\u00e1n\u00ed“. Prost\u011b to nen\u00ed mo\u017en\u00e9 aby na MF\u010cR a GF\u0158 byli tak mimo realitu. <\/strong><\/p>\n\n\n\n Kontroln\u00ed v\u00fdkaz by m\u011bl i \u010d\u00e1st administrativy odbourat (op\u011bt koment\u00e1\u0159):<\/p>\n\n\n\n a) zru\u0161\u00ed se z\u00e1znamn\u00ed povinnost k DPH (aby ne je nahrazena mnohem podrobn\u011bj\u0161\u00ed a elektronicky zas\u00edlanou „z\u00e1znamn\u00ed povinnost\u00ed“ na FU)<\/p>\n\n\n\n b) zru\u0161\u00ed se re\u017eim p\u0159enesen\u00ed da\u0148ov\u00e9 povinnosti (ale nap\u0159\u00edklad ve stavebnictv\u00ed RPDP firm\u00e1m pom\u00e1h\u00e1, finan\u010dn\u00ed dopady odb\u011bratel\u016f neplati\u010d\u016f na poctiv\u00e9 stavebn\u00edky byly zaveden\u00edm RPDP uleh\u010deny – nedostal jsem zaplaceno nemus\u00edm odv\u00e1d\u011bt DPH z vystaven\u00fdch nezaplacen\u00fdch faktur)<\/p>\n\n\n\n <\/p>\n\n\n\n Ono automatizovan\u011b identifikovat pou\u017eit\u00ed fiktivn\u00edch faktur v \u00fa\u010detnictv\u00ed firem a t\u00edm srovnat tr\u017en\u00ed podm\u00ednky pro poctiv\u00e9 podnikatele je jist\u011b chv\u00e1lihodn\u00fdm z\u00e1m\u011brem, nicm\u00e9n\u011b jak\u00e9 to m\u00e1 logick\u00e9 souvislosti?<\/p>\n","protected":false},"excerpt":{"rendered":" Jde o v\u00fdznamn\u00e9 nav\u00fd\u0161en\u00ed administrativy pro podnikatele z d\u016fvodu, \u017ee F\u00da nest\u00edhaj\u00ed kontrolovat a kdy\u017e u\u017e kontroluj\u00ed, tak nic nenach\u00e1zej\u00ed. To v\u0161echno chce MF vy\u0159e\u0161it nar\u00e1z zaveden\u00edm kontroln\u00edho v\u00fdkazu a na jeho z\u00e1klad\u011b v\u00fdpo\u010dty b\u011b\u017e\u00edc\u00edmi uvnit\u0159 „matrixu“ (neboli na z\u00edskan\u00fdch datech z kontroln\u00edho hl\u00e1\u0161en\u00ed na serverech ministerstva). a) z\u016fst\u00e1v\u00e1 nepostihnut\u00e9 pou\u017eit\u00ed fiktivn\u00edch n\u00e1kladov\u00fdch faktur od […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_regular_price":[],"currency_symbol":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-1519","post","type-post","status-publish","format-standard","hentry","category-nezarazene"],"post_slider_layout_featured_media_urls":{"thumbnail":"","post_slider_layout_landscape_large":"","post_slider_layout_portrait_large":"","post_slider_layout_square_large":"","post_slider_layout_landscape":"","post_slider_layout_portrait":"","post_slider_layout_square":"","full":""},"_links":{"self":[{"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/posts\/1519","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/comments?post=1519"}],"version-history":[{"count":0,"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/posts\/1519\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/media?parent=1519"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/categories?post=1519"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.poradce-danovy.com\/index.php\/wp-json\/wp\/v2\/tags?post=1519"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}